Accounting expertise in the national and European context
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| Pages: | 38 : 43 |
| Abstract: |
The trends in the evolution of the accounting profession in the European space has a limited and precisely delimited scope of action and is conditioned by strict specialization and high level of qualification in many countries. The accountancy profession in the narrow sense is approached as a liberal profession which, in its work, addresses harmonised professional standards in accounting, financial reporting, auditing, education and ethics. It is necessary to resolve the problems of recognition of professional qualifications between countries, to achieve a global accountancy profession by removing different levels of professional competence and quality of professional services from one country to another. |
| JEL classification: | M41 |
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M41
